The tariff classification of a fiber optic tree set from China.

NY G86617 February 9, 2001 CLA-2-95:RR:NC:SP:222 G86617 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Pilar Dorfman E. Besler & Company P. O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a fiber optic tree set from China. Dear Ms. Dorfman: In your letter dated January 11, 2001, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling. You have submitted samples of two styles of fiber optic tree sets. They are identified as code MAN (Snowman) and code SNT (Santa Sack). The snowman fiber optic tree features a three-dimensional head of a snowman at the base. The snowman is wearing a hat that has holly leaves and berries attached to the hatband and small patches of snow. The Santa sack fiber optic tree features a three-dimensional Santa’s sack full of toys at the base. The sets consist of a fiber optic tree that measures 16 inches by 11 inches. The base of the tree is made of cold cast ceramic and measures 6 inches in diameter by 5 inches in height. The fiber optic branches change color continuously with a shimmery glow. The set includes 18 mini ornaments that are made of cold cast ceramic. The ornaments are fashioned in the designs of Christmas wreaths, Santa, snowmen, gingerbread boys and teddy bears riding a horse. Each ornament has a gold cord to allow for hanging them on the tree. A seven-foot adapter cord is included with the set. In our opinion the base of the tree imparts the essential character to the set. The samples are returned as you requested. The applicable subheading for both styles of the fiber optic tree sets will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments, other, other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division